FTA has released a new guide book titled TAXABLE PERSON GUIDE FOR VALUE ADDED TAX dated March 1, 2018.

This guide is the main reference guide to VAT in the UAE. It provides with:
– an overview of the main VAT rules and procedures in the UAE and how to
comply with them;
–  assistance with the more likely questions that businesses might have; and
–  references to more specialised publications where they have been published.

It replaces the previous guide on the same subject.

You may download the guide at the following URL: https://www.tax.gov.ae/pdf/Taxable-Person-Guide-Issue-1-March-2018.pdf